本文首先通过文献回顾提出了相关假设，同时阐明了数据的来源并设定了相关变量，接着通过对181家科创企业关于企业研发投入、企业绩效等相关指标的面板数据进行回归，得出了企业研发投入与企业绩效存在非线性相关关系，企业短期研发投入抑制企业绩效，长期研发投入促进企业绩效，最后基于企业研发投入与企业绩效是非线性关系的研究结果，提出了相关的建议。

This paper first presents relevant hypotheses through literature review, clarifies the data sources and sets the relevant variables. Then, by conducting a regression analysis on the panel data of 181 innovative and start-up enterprises regarding their R&D investment and performance indicators, it is concluded that there is a non-linear relationship between R&D investment and enterprise performance. Short-term R&D investment inhibits enterprise performance, while long-term R&D investment promotes enterprise performance. Finally, based on the research results that the relationship between R&D investment and enterprise performance is non-linear, relevant suggestions are proposed.